Supreme Court - Daily Orders
Union Of India vs Devoy Benara on 6 May, 2022
Bench: M.R. Shah, B.V. Nagarathna
ITEM NO.13 COURT NO.12 SECTION XI
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 7321/2022
(Arising out of impugned final judgment and order dated 30-09-2021
in WT No. 624/2021 passed by the High Court of Judicature at
Allahabad)
UNION OF INDIA & ORS. Petitioner(s)
VERSUS
DEVOY BENARA Respondent(s)
( IA No.59711/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT )
WITH
SLP(C) No. 6923/2022 (XI)
( IA No.56433/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 7262/2022 (XI)
(FOR ADMISSION and I.R. and IA No.59299/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 6913/2022 (XI)
( IA No.56367/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED
JUDGMENT)
SLP(C) No. 6955/2022 (XI)
(FOR ADMISSION and I.R. and IA No.56813/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 7222/2022 (XI)
(FOR ADMISSION and I.R. and IA No.58890/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
SLP(C) No. 6800/2022 (XI)
(FOR ADMISSION and I.R. and IA No.55716/2022-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
Date : 06-05-2022 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE M.R. SHAH
HON'BLE MRS. JUSTICE B.V. NAGARATHNA
For Petitioner(s) MR. DURGA DUTT, ADV.
MR. B.K.SATIJA, ADV
MR. SANTOSH KR., ADV
MR. SHASHANK BAJPAI, ADV
MR. MANISH PUSHKARNA, ADV
Signature Not Verified
MS. ALKA AGARWAL, ADV
Digitally signed by R
Natarajan
Date: 2022.05.10
MS. GARGI KHANNA, ADV.
17:18:35 IST
Reason: MR. GOPAL CHANDRA MISHRA, ADV.
MR. PRANEET PRANAV, ADV.
Mr. Raj Bahadur Yadav, AOR
For Respondent(s)
contd..
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UPON hearing the counsel the Court made the following
O R D E R
In view of our judgment dated 04.05.2022 passed in Civil Appeal No.3005/2022 and other allied appeals, more particularly paras 10-12 of the said judgment, as such no further orders are required to be passed except disposing of all the Special Leave Petitions, operative order reads as under -
“10. In view of the above and for the reasons stated above, the present Appeals are ALLOWED IN PART. The impugned common judgments and orders passed by the High Court of Judicature at Allahabad in W.T. No. 524/2021 and other allied tax appeals/petitions, is/are hereby modified and substituted as under: -
(i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, so that the assesees can reply to the show-cause notices within two weeks thereafter;
(ii) The requirement of conducting any enquiry, if required, with the prior approval of specified authority under section 148A(a) is hereby dispensed with as a one-time measure vis-à-vis those notices which have been issued under section 148 of the unamended Act from 01.04.2021 till date, including those which have been quashed by the High Courts.
Even otherwise as observed hereinabove holding any enquiry with the prior approval of specified authority is not mandatory but it is for the concerned Assessing Officers to hold any enquiry, if required;
(iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted);
contd..
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(iv) All defences which may be available to the assesses including those available under section 149 of the IT Act and all rights and contentions which may be available to the concerned assessees and Revenue under the Finance Act, 2021 and in law shall continue to be available.
11. The present order shall be applicable PAN INDIA and all judgments and orders passed by different High Courts on the issue and under which similar notices which were issued after 01.04.2021 issued under section 148 of the Act are set aside and shall be governed by the present order and shall stand modified to the aforesaid extent. The present order is passed in exercise of powers under Article 142 of the Constitution of India so as to avoid any further appeals by the Revenue on the very issue by challenging similar judgments and orders, with a view not to burden this Court with approximately 9000 appeals. We also observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge.
12. The impugned common judgments and orders passed by the High Court of Allahabad and the similar judgments and orders passed by various High Courts, more particularly, the respective judgments and orders passed by the various High Courts particulars of which are mentioned hereinabove, shall stand modified/substituted to the aforesaid extent only. “ All the Special Leave Petitions stand disposed of in terms of judgment dated 04.05.2022 passed by this Court in Civil Appeal No.3005/2022 and other allied appeals.
Pending application(s), if any, shall stand disposed of.
(NEETU SACHDEVA) (NISHA TRIPATHI) COURT MASTER (SH) ASSISTANT REGISTRAR